Section 98
of International Business Companies Order, 2000
ORDERIn forceProvision 99 of 189
Section 98
Unless the directors otherwise resolve, if an auditor ceases to be an approved auditor, he shall cease to hold office and the directors or members of the IBC shall immediately appoint another approved auditor, and that other auditor shall be the auditor of the company for the purposes of this Order for the period then current and, subject to making proper appraisal and review of the work of the auditor ceasing to be registered, such other auditor shall be entitled to use and rely upon the work of the first-mentioned auditor done up to the time of the appointment of the new auditor.
Partners of auditors.